Analýza výhodnosti outsourcingu

Abstract

The Bachelor thesis is concerned with an analysis „make or buy“ in the company Siemens Elektromotory s. r. o., plant Frenštát pod Radhoštěm. The reason of this analysis is that because of capacitive release has the plant the oportunity to take over some activities from the outsourcing distributor back to his production. The goal of this thesis is the comparing of the costs of internal tooling bearing brackets with the tooling of outsourcing distributor and the goal is also to find out what is more useful for the plant.

I see this problem from two points of view. The first one is that the factory wants to maximally use the whole available capacity and the factory also tries to transfer as big part of tooling as they can back to the factory. The second one is that the factory wants to keep their distrubutor for the future cooparation. So the factory will leave the tooling in the distributor but they will try to conclude the decrease of costs.

The first part of the Bachelor thesis describes the theoretic resource which are applied in the solution of this theme – the „make or buy“ strategy, outsourcing and insourcing, the cost classification, cost calculation, costing technique and methods. At the end of the theoretic part is stated the characteristics phenomena which are concerned with the decision making about the „make or buy“ strategy. It is about phenomena and function of controlling and strategic purchase and production.

The second part of the Bachelor thesis concerned with an analysis of the concrete production. The part begins with a characteristics of the company and the plant. Follows the short explication of the problem that appeared in the plant and proceeding of its solution. At first there is described the cost calculation for the production of bearing brackets. Then there is a comparing of own costs of function of the plot with costs of function of external distributor acording to two foregoing viewpoints. In every variant of solution you can see the enumeration of annual saving.

The third part sums up the proceeding of the solution of the problem and it shows the conclusions resulting from the performed analysis.